Застосування теорії трансакційних витрат у контексті реформування податкової системи україни
Journal Title: European Journal of Management Issues - Year 2015, Vol 23, Issue 5
Abstract
The article justifies application of the transaction costs theory in developing the scientific foundations of tax management, analyzes the features of the state and taxpayers interaction from a position of neo-institutional approach, reveals the causes and consequences of conflicts such interaction, considers the contractual risks between participants of tax transactions, points out directions of reforming the tax system of Ukraine.
Authors and Affiliations
Olga Zinchenko
Keywords
Related Articles
- EP ID EP192484
- DOI 10.15421/191520
- Views 193
- Downloads 0
Стратегічні альтернативи розвитку зовнішньоекономічної діяльності підприємств [The strategic alternatives of the development of international business activity]
The article discusses the factors and features of the development strategy of foreign trade activities of Ukrainian enterprises. The main components of the mechanism of foreign trade development strategy of Ukrainian fir...
Розвиток методик аналізу мікросередовища підприємства на прикладі закладу аптечної галузі
Under modern conditions of business operations, an analysis of environment of an enterprise is getting more and more important. This is an initial phase in the formation of strategy of the enterprise, since it provides f...
Конкурентоспроможний розвиток університетських офісів трансферу технологій: світовий досвід та Україна
The paper identifies the most important directions of development of technology transfer in Ukraine having generalized theoretical background, analysed international experience and domestic realities. To enhance effectiv...
Management of innovation in the electricity sector: impact of framework policy
The framework policy has a significant impact on the management of innovation in the electricity sector. To be effective, the framework policy should be adapted to the local, national, and international context. In order...
Формування бренда міста як інноваційний шлях підвищення його привабливості для туризму
The role of branding in enhancing the attractiveness of the city for tourism investigated. Factors influencing the formation of effective brand image and enhancing cities listed. Branding activities in some cities analyz...